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NY J80839

March 7, 2003

CLA-2-44:RR:NC:2:230 J80839


TARIFF NO.: 4421.90.9740

Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016

RE: The tariff classification of a wood beaded window valance from China

Dear Ms. Abustan:

In your letter dated February 12, 2003 you requested a tariff classification ruling.

The ruling was requested on a wood beaded window valance. A sample of the product was submitted. It will be returned to you as you requested. The sample is labelled “C-103 – Beaded Ascot Valance”. It consists of a triangular shaped article, resembling a scarf, made of textile yarn and beads. The yarn forms an open lattice style frame for the article. The beads are strung on the yarn throughout the lattice frame. The article has a border made of loosely braided yarn and in addition has fringes along the sides. It measures approximately 32” long at the top and is finished at each end with a tie made of two loosely braided yarns. The sample contains 7mm diameter beads made of resin. However, the valance to be imported will contain beads made of wood. The essential character of the beaded window valance is imparted by the beads because the beads provide the primary character or nature of the article.

The applicable subheading for the wood beaded window valance will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. The wood beaded window valance is not subject to quota or visa requirements.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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